(a) Any local government which has received the funds deposited in the responsible waste disposal incentive fund pursuant to § 68-212-210 may levy an additional fee on the disposal of hazardous wastes disposed of at the facility within its jurisdiction not to exceed the following:(1) Five dollars ($5.00) per ton on the land disposal of hazardous wastes; and(2) Two dollars and fifty cents ($2.50) per ton on the treatment of such wastes.(b) In addition to such local government fees, the board shall levy a state hazardous waste management fee on such commercial facility in a sum sufficient to replace the fees levied and appropriations made pursuant to § 68-212-203. Such fees shall be structured to encourage the treatment, reduction and reclamation of hazardous wastes. At such time as such state fees are levied, all fees levied pursuant to § 68-212-203 shall be rescinded and the obligation to pay such fees shall cease to exist.(c) All fees levied pursuant to this section shall be paid quarterly by the owner or operator of the commercial facility to the department of revenue. Such department shall remit the local government fee to the county in which such facility is located and shall

rterly by the owner or operator of the commercial facility to the department of revenue. Such department shall remit the local government fee to the county in which such facility is located and shall deposit the state fee in the fund. The board shall adopt rules and regulations in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, governing the collection of such fees and the records required to be maintained by such facility.Acts 1983, ch. 423, § 11; T.C.A., § 68-46-211.